30% Tax Facility

The 30% Tax Facility allows employers to compensate their extraterritorial employees for expenses they incurred due to the fact that they are living and working outside their country of residence. In this regard, a tax-free allowance up to 30% of your salary could be provided.

The application for the 30% Tax Facility must be filled within four months after the start of your employment in the Netherlands, in order to avoid a reduction on the maximal duration of the 30% Tax Facility.

Requirements to apply:
  • You have an employment relationship.

  • You are recruited from abroad by your employer, or you are sent from another country to your employer.

  • In more than 16 out of the 24 months prior to your first working day in the Netherlands, you must have lived at a distance of more than 150 kilometers from the Dutch border.

  • You have specific expertise that is not or barely available on the Dutch employment market.

Official Partners: Taxation